Mina is currently in his third season with the Toffees, and he has had a mixed campaign where he has been in-and-out of the line-up.
The Toffees are reportedly looking to sign an elite defender in the next transfer window, and it is claimed that Koulibaly is their top target.
Mina is open to a fresh challenge elsewhere, and it is suggested that he could be offered as a makeweight to sign the Senegalese, who is valued at £50 million.
The Toffees have made good progress in their first full season under Carlo Ancelotti, and they could secure a European spot at the end of the campaign.
The legendary Italian has previously dismissed a move for Koulibaly stating that he is only ‘a good friend’ while adding that he is happy with his centre-back options.
Despite this, there continues to remain speculation linking the club with Koulibaly, while Mina has been regularly tipped to head for the exit door.
Koulibaly will be 30 in June this year, but he is still regarded as one of the best-performing defenders in European football with his commanding influence.
The Napoli star would genuinely provide an upgrade on the current centre-back options, which also include Michael Keane, Ben Godfrey and Mason Holgate.
The Toffees could sign him for a lesser fee with Mina moving in the opposite direction but ultimately, Ancelotti will have the final say on a possible reunion.
Koulibaly won’t provide any resale value in the long-term. The Toffees would be banking on Koulibaly being an instant hit in the league.
The likes of Chelsea and Manchester United have been linked with Koulibaly in the past, but the price tag has always been the stumbling block.
Koulibaly, who earns around £190,000-a-week, has made 282 appearances for Napoli in all competitions since arriving from Genk in 2014.
Stats from Transfermarkt.com
Source: English Premier League – Sportslens.com